use the following information to determine cash flows from operating activities using the indirect method.

Miller Company Income Statement FYE December 31, 2020 Sales Cost of goods sold Gross Profit Operating Exp Depreciation Other Exp 515,000 331,600 183,400 36,000 121.500 157.500 Income before Taxes Income Tax Exp Net Income 25,900 7.700 18.200 Miller Company Balance Sheet Info 12/31/20 and 12/31/19 2020 2019 Current Assets Cash A/R Inventory Current Liabilities A/P Tax payable 84,650 25,000 60,000 26,800 32,000 54.100 30,400 2,050 25,700 2,200